This is an empirical research to determine the influence of the independen variable (quality cost) to the dependent variable (income). A T-test on prevention cost, valuation cost, internal failure cost, and external failure cost showed significant influence on income. An F-test for the on prevention cost, valuation cost, internal failure cost and external failure cost also showed significant influenceon income. And the cost of prevention is the most dominant variable an impact on earnings.

Analysis tools used in this study were multiple linear regression. Regression equation used to test the assumptions of classical test: multikolieneritas, autocorrelation. heteroscedasticity as well as to test the first hypothesis test is used F. To test the second hypothesis used the t test. As for the third hypothesis by menguadratkan value of zero order.